September 13, 2016

FX Hedgers: What You Need to Know About the New Hedge Accounting Exposure Draft

Posted by Helen Kane
Hedge accounting is changing – for the better! There are a few items in FASB’s Sept. 8 Exposure Draft that should be noted, as these will affect all foreign currency hedgers taking special hedge accounting:
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September 08, 2016

FASB Hedge Accounting Exposure Draft: What You Need to Know

Posted by Helen Kane
On Sept. 8, the FASB released a new Exposure Draft on special hedge accounting, the objective of which is to make hedge accounting more accessible, simpler to achieve and easier to account for, at a greatly reduced risk of restatement. Hedge...
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August 30, 2016

Hedge Accounting Rules: Relief (Still) on the Way

Posted by Glenn Suarez
An exposure draft which will update current hedge accounting rules is in the works, though delayed. Hedgers can expect relief from some of the more onerous hedge accounting requirements.
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July 15, 2016

Two Big Wins for Simplicity in Hedge Accounting

Posted by Ruth Hardie
The FASB met last Wednesday and made several key decisions on the long awaited hedge accounting exposure draft. The goal of the draft remains the same: “The proposed amendments are intended to better reflect an entity’s hedging strategies on its...
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June 14, 2016

Impact of Upcoming FASB Changes on Cash Flow Interest Rate Hedgers

Posted by Ruth Hardie
In Q3, the FASB is expected to issue an Exposure Draft containing sweeping changes to hedge accounting. Though the Draft’s exact wording has not been released, the preview includes exciting changes for the corporate hedging community. This post is...
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June 02, 2016

Impact of Upcoming FASB Changes on FX Hedgers

Posted by Ruth Hardie
Q3 is the new FASB deadline for issuance of an Exposure Draft revolutionizing hedge accounting. Though its exact wording has not been released, the conclusions released to date ensure it will have significant impacts on the corporate hedging...
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May 23, 2016

Impact of Upcoming FASB Changes on Commodity Hedgers

Posted by Ruth Hardie
An upcoming Exposure Draft, which the FASB is expected to issue before the end of Q3, will contain sweeping changes for commodity hedgers. This is Part 1 in a series of posts highlighting the changes expected to be included in the exposure draft. ...
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April 26, 2016

FASB Publishes Article on Coming Exposure Draft

Posted by Ruth Hardie
A new article published by FASB, “What You Need to Know About Hedging,” examines some of the thought behind the highly anticipated Exposure Draft dealing with hedge accounting. According to FASB, the proposed guidance aims to simplify hedge...
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April 13, 2016

FASB Discusses Hedge Accounting Transition

Posted by Helen Kane
In the latest development leading up to FASB’s highly anticipated Accounting Standards Update dealing with hedge accounting, the Board has discussed and made tentative decisions on several transition items. First, early adoption will be permitted at...
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